HISTORIC PARIS-BOURBON COUNTY INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1978

Legal Domicile

Principal Officer

ANGELA ROBERTS

Phone

8599877274

Tax Period

2023-01-01 to 2023-12-31

HISTORIC PARIS-BOURBON COUNTY INC, founded in 1978, is a small nonprofit that reported $112K in total revenue in fiscal year 2023. Revenue surged 30% from the prior year, signaling strong growth momentum. Expenses of $138K exceeded revenue, resulting in a 24% operating deficit.

Mission

THE ORGANIZATION'S MISSION IS TO PRESERVE AND FOSTER A KNOWLEDGE OF AND APPERCIATION FOR CULTURE, HISTORY, ART AND ARCHITECTURE, WITH SPECIAL EMPHASIS ON THE UNIQUE FEATURES OF BOURBON COUNTY AND THE SURROUNDING REGION.

Program Service Accomplishments

Program 1

Expenses: $104,678

THE ORGANIZATION SPONSORS VARIOUS EXHIBITS, HISTORIC TOURS, DINNERS, TEAS, AND OTHER EVENTS TO INFORM AND EDUCATE PEOPLE ABOUT THE HISTORY OF PARIS AND BOURBON COUNTY, KENTUCKY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $79,637

Program Service Revenue $1,360

Investment Income $20,489

Other Revenue $10,049

TOTAL REVENUE $111,535

Expense Breakdown

Grants Paid $0

Salaries & Benefits $42,200

Fundraising Expenses $4,308

Program Expenses $104,678

Other Expenses $95,546

TOTAL EXPENSES $137,746

Year-over-Year Comparison

	2023	2022	Change
Revenue	$111,535	$85,503	+0.3%
Expenses	$137,746	$128,971	+0.1%
Net Income	$-26,211	$-43,468	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANGELA ROBERTS	PRESIDENT	N/A	Officer	$0	$0	$0
PATRICIA SWINEY	VICE PRESIDE	N/A	Officer	$0	$0	$0
NIMALIE YAREM	TREASURER	N/A	Officer	$0	$0	$0
KATHLEEN CARTER	SECRETARY	N/A	Officer	$0	$0	$0
DICKIE BRUNNER	DIRECTOR	N/A	Director	$0	$0	$0
CYNTHIA CRISWELL	DIRECTOR	N/A	Director	$0	$0	$0
CATESBY SIMPSON	DIRECTOR	N/A	Director	$0	$0	$0
LUCY COOPER	DIRECTOR	N/A	Director	$0	$0	$0
ELAINE DEUTSCH	DIRECTOR	N/A	Director	$0	$0	$0
COOPER SWINEY	DIRECTOR	N/A	Director	$0	$0	$0
LUZ FORSYTHE	DIRECTOR	N/A	Director	$0	$0	$0
LYNDA GREGORY	DIIRECTOR	N/A	Director	$0	$0	$0
JIM HAAG	DIRECTOR	N/A	Director	$0	$0	$0
GENEVIEVE BILLINGS	DIRECTOR	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$111,535	$137,746	$1,097,241	$-26,211
2022	$85,503	$128,971	$1,085,480	$-43,468
2021	$102,234	$139,914	$1,200,351	$-37,680
2020	$193,507	$124,091	$1,182,475	$69,416
2019	$113,557	$156,934	$1,081,878	$-43,377
2018	$261,373	$172,627	$1,094,980	$88,746